{"id":5020,"date":"2024-11-18T08:32:41","date_gmt":"2024-11-18T05:32:41","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5020"},"modified":"2024-12-05T08:37:51","modified_gmt":"2024-12-05T05:37:51","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-time-driven-resource-consumption-accounting-2","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5020","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses The Time-Driven Resource Consumption accounting"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_cta h2=&#8221;&#8221; h4=&#8221;Institute media&#8221; css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The Time-Driven Resource Consumption accounting (TDRCA) in pricing hotel services and its impact on Entrepreneurial Marketing) for the student\u00a0 Aqeel Dakhil Naeem to obtain Cost and Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The study aimed to demonstrate the role of Time-Directed Resource Consumption Accounting (TDRCA) as one of the strategic cost management techniques that is compatible with the rapid changes in the business environment, as it provides data, information and scientific foundations in allocating indirect costs and identifying and measuring idle capacities and their costs, which contributes to the process of calculating costs in a sound manner, which leads to making pricing decisions appropriate to the highly competitive environment, leading to achieving marketing leadership through its dimensions.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 16px; font-family: 'Times New Roman';\"><strong>The study concluded the necessity of urging economic units to use modern cost tools and techniques such as Time-Directed Resource Consumption Accounting (TDRCA) which helps in distributing costs in a sound manner, which is reflected in reducing service costs, controlling costs and measuring utilized and unused energy.<\/strong><\/span><\/h3>\n<p>[\/vc_cta][\/vc_column][\/vc_row][vc_row][vc_column]<div id=\"cz_12426\" class=\"cz_grid_p cz_12426\"><div class=\"cz_grid cz_grid_1 clr cz_grid_c6 cz_grid_1_no_title cz_grid_1_mid tac cz_tooltip cz_grid_1_no_title\"><div class=\"cz_grid_item cz_grid_first\"><\/div><div class=\"cz_grid_item \"><div data-title=\"\u0639\u0642\u064a\u064433\"><a class=\"cz_grid_link \" 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h4=&#8221;Institute media&#8221; css=&#8221;&#8221;] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5020\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":5024,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,22,36,31,30,35,27],"tags":[],"class_list":["post-5020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-sdg8","category-news-2024","category-sustainability-16","category-sustainability-15","category-the-institute-is-at-the-service-of-its-students","category-sustainability-12"],"yoast_head":"<!-- This site is optimized with the 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